Treaty abuse in Action 6 of the OECD BEPS action plan

A matter of effectiveness undermined by tax treaty override

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Original languageEnglish
Title of host publicationErosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE
Subtitle of host publicationComentarios a las acciones 1,2,5,6,8,13 y 15
PublisherThomson Reuters/Aranzadi
Chapter8
Pages275-296
Publication statusPublished - 2016

Keywords

  • OECD BEPS Action Plan, BEPS Action 6, treaty abuse, treaty override, international taxation, effectiveness international law, effectiveness EU law

Cite this

De Pietro, C. (2016). Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override. In Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15 (pp. 275-296). Thomson Reuters/Aranzadi.
De Pietro, Carla. / Treaty abuse in Action 6 of the OECD BEPS action plan : A matter of effectiveness undermined by tax treaty override. Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi, 2016. pp. 275-296
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title = "Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override",
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De Pietro, C 2016, Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override. in Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi, pp. 275-296.

Treaty abuse in Action 6 of the OECD BEPS action plan : A matter of effectiveness undermined by tax treaty override. / De Pietro, Carla.

Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi, 2016. p. 275-296.

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

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T1 - Treaty abuse in Action 6 of the OECD BEPS action plan

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AU - De Pietro, Carla

PY - 2016

Y1 - 2016

KW - OECD BEPS Action Plan, BEPS Action 6, treaty abuse, treaty override, international taxation, effectiveness international law, effectiveness EU law

M3 - Chapter

SP - 275

EP - 296

BT - Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE

PB - Thomson Reuters/Aranzadi

ER -

De Pietro C. Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override. In Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi. 2016. p. 275-296